New Delhi: The governing body of the Central Board of Secondary Education (CBSE) has approved the use of basic calculators during the Class 12 accountancy exam starting from the 2025-26 academic session. The decision is part of a series of reforms aimed at syllabus revision, assessment of vocational subjects, and improvements in the evaluation system.
The proposal was ratified at CBSE’s 140th governing body meeting held in December last year, with the minutes recently made public. According to the decision, students will be permitted to use non-programmable calculators limited to fundamental financial functions such as addition, subtraction, multiplication, division, and percentage calculations. CBSE will issue specific guidelines on acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices.
While CBSE already allows students with special needs in both Classes 10 and 12 to use calculators, the Council for the Indian School Certificate Examinations (CISCE) had granted this permission to Class 12 students in 2021. The move is intended to reduce students’ cognitive load, enhance analytical skills, align with international education standards, and support the National Education Policy (NEP) focus on higher-order thinking.
Other Key Reforms
The governing body also approved several changes, including the introduction of an On-Screen Marking (OSM) systemfor small-volume subjects. Starting from the 2024-25 academic session, the OSM system will be piloted for select subjects in both Classes 10 and 12, including supplementary and revaluation exams in mathematics. This digital evaluation method aims to speed up the marking process by scanning and uploading answer sheets for online assessment, reducing the time spent on transporting physical answer scripts.
Additionally, CBSE ratified a new re-evaluation process for board exams, which is set to be implemented in the ongoing 2025 board examinations. This will provide students dissatisfied with their marks a more transparent and streamlined review process.
Changes in Exam Structure and Curriculum
From the 2026-27 session, Class 10 students will have the option to take both standard and advanced-level science and social science exams on the same day. The advanced-level exam will have longer duration and more questions to assess students at a higher level.
CBSE is also set to revise its curriculum and assessment methods for vocational subjects, engaging an external agency with expertise in vocational education and industry standards. The aim is to improve skill-based learning and ensure that vocational assessments align with industry requirements.
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